to provide tax relief to people in the middle class. i'm not going to reduce share of taxes paid by high income people. >> reporter: romney said he would close tax loopholes and limit reductions to the rich. >> the president: it is not possible to come up with enough deductions and loopholes that only affect high income individuals to avoid either raising the deficit or burdenning the middle class, it is math, -- arithmetic. >> i like the way we did it in massachusetts. >> reporter: romney said he would repeople obama care but not all the parts people like. >> number one, preexisting conditions are covered under my plan. young people are able to stay on their family plan. >> the president: what your plan does is duplicate what already law. >> reporter: the president's responses did not pin romney to what he said during the prime reese and he was able to reframe his positions. >> you have to have regulation there's some parts of dodd-frank that make sense. >> reporter: where romney was weakest was in specifics. the president aid that poi